O-85-12Kodiak Island Borough
ORDINANCE NO. 85-12-0
AN ORDINANCE OF THE KODIAK ISLAND BOROUGH RELATING TO THE TAX SITUS
OF PERSONAL PROPERTY.
WHEREAS, property must be identified as to SITUS and, in the case of
personal property, it refers to taxable location, since personal property
often may be moved from place to place such as aircraft, boats, and construc-
tion equipment; and
WHEREAS, sound logic will prevail, the following will provide
premise for equitable and fair assessment and taxation of personal property as
per its SITUS or taxable location.
The Kodiak Island Borough Assembly hereby ordains:
Section 1: A new Section 3.24.015 hereby reads as follows:
Chapter 3.24.015 Tax situs of personal property.
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Tax situs. All personal property which has a tax situs within the
Borough on 3anuary 1 of the tax year is subject to taxation. Tax situs
means the principal place where an item of personal property is located,
having due regard to the residence and domicile of its owner, the place
where it is registered or licensed, whether it is taxed by other munici-
palities, and any other factors which may indicate the principal location
of the property.
B. Tax situs, conclusive presumptions.
Tax situs shall be conclusively presumed to be within the Kodiak
Island Borough when the property, although not within the Borough on
January 1 of the assessment year either:
a. has been or is usually, normally, or regularly kept or used
within the Borough;
has been or is kept or used within the Borough for any 90 days
or more in the 12 months preceding the January 1 assessment; or
has been or is kept or used within the Borough for any length
of time preceding January 1 of the assessment year if such
presence or use is intended to be permanent; "permanent" in
this subsection means for a period of 90 days or more.
Tax situs shall also be presumed conclusively to be within the
Kodiak Island Borough where the ownership, maintenance, or use of
such property requires a license or permit, and a license or permit
has been issued by the State of Alaska or the Kodiak Island Borough
or any other political subdivision within the Kodiak Island Borough,
and:
the property is so licensed or permit so issued and either the
actual residence address or the mailing address of the licensee
or permittee, or of the permissive user thereunder, is within
the Borough; or
the property is so licensed or the permit so issued and the
domicile of the licensee or permittee, or the permissive user
thereunder is in the Kodiak Island Borough; this subsection is
to apply expressly to, but is not limited to, situations
wherein the subject property is in the custody of persons in
educational institutions outside of the Borough; or
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Section 2:
the property is so licensed or the permit is issued and the
property is permanently outside the Borough when such licensing
frees the owner or user or custodian of liability for similar
taxes in any other country, state, or political subdivision
thereof.
This ordinance shall be effective upon passage and approval for
the subsequent tax year.
PASSED AND APPROVED THIS
2nd DAY OF May
KODIAK ISLAND BOROUGH
MaN 2, 1985
ATTEST:
-- ~- ~r~ugh Clerk / '
First Reading, Approval Date: April 4, 1985
Second Reading, Public Hearing, Approval Date:
Effective Date: January 1, 1986
Requested by:
Wayne D. Haerer, Jr., Assessor/Chief Appraiser
1985.
Ordinance 85-12-0
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